000	00000nam##2200000za#4500
001	9.613808
003	CaOODSP
005	20200401020456
007	ta
008	150406|1996||||xxc|||||     f|0| 0 eng|d
020	|a0-662-25774-X
040	|aCaOODSP|beng
043	|an-cn---
086	1 |aF21-4/96-7E
110	1 |aCanada. |bDepartment of Finance.
245	14|aThe economic effects of dividend taxation / |cby Kenneth J. McKenzie et Aileen J. Thompson.
260	|aOttawa - Ontario : |bFinance Canada |c1996.
300	|a30p. : |breferences, tables ; |c28 cm.
490	1 |aWorking paper|v96-7
500	|a"In this paper we investigate the theoretical rationale for and implications of dividend taxation in a Canadian context. We focus in particular on the implications of dividend taxation for real investment. Three views of dividend taxation are described, each of which has different implications for investment and firm financial policy."--Abstract.
520	3 |aIn this paper we investigate the theoretical rationale for and implications of dividend taxation in a Canadian context. We focus in particular on the implications of dividend taxation for real investment. Three views of dividend taxation are described, each of which has different implications for investment and firm financial policy.--Abstract
563	|aSoftcover
590	|a97-18|b1997-05-02
690	07|aTaxes|2gcpds
720	1 |aMcKenzie, Kenneth J.
720	1 |aThompson, Aileen J.
775	08|tLes effets économiques de l'imposition des dividendes / |w(CaOODSP)9.624355
776	0#|tThe economic effects of dividend taxation / |w(CaOODSP)9.572340
830	#0|aWorking paper ;|v96-7|w(CaOODSP)9.514611